The Arkansas Department of Education (ADE) requires a uniform
allocation method for districts to allocate and report athletic expenditures.
Some district expenditures relate to multiple programs and/or functions, and
the amount pertaining to each program and/or function must be estimated by the
use of an allocation method. The following allocation method pertains to
calculating athletic (as well as student activities and possibly other
programs) transportation expenses. Transportation - Multiply bus miles
pertaining to athletics by the statewide average cost per mile.
The transportation cost-per-mile allocation method is the
number of transportation miles related to athletic programs times the
state-wide average transportation cost per mile, not to exceed total
The state average cost per mile is $3.92 for the 2022-2023
school year based on the 2021-2022 district cycle data submitted for student
transportation expenditures and route miles.
The FY 22 calculated state average cost per mile ($3.92)
also includes the salaries and benefits of the bus drivers for 234 school
districts. In some cases, a bus for an athletic event may be driven by a
volunteer or by a coach who receives a coaching stipend that includes driving
buses for athletic events. If a bus driver is not compensated direct for
athletic trips, or if the compensation is included in a stipend already charged
to athletics, the rate of $2.14 per mile should be applied for the
fiscal year 2022-2023 athletic expenditure allocation.
When allocating transportation expenditures, the original
transportation expenditures will be CREDITED (decreased) and the athletic
allocation expenditure (same budget unit and object with program code 115
replacing program code 000) will be DEBITED (increased).
Other function expenditures such as 2710, 2730, and 2740 may
also be included in the allocation. The overall net effect to
expenditures is zero. End result: A portion of the original
expenditure is allocated to athletics with program code of 115 (athletics) or
to student activities with program code 116.
SECTION 1. Arkansas Code § 6-20-2002(1), concerning the
definition of "athletic expenditures" for the purpose of
tracking and accounting interschool athletic program funds is amended to read
(1) “Athletic expenditures”
means all direct expenses related to interschool athletic programs including
(A) The proportion of salaries
or supplemental pay for staff for or related to interschool athletic programs
or organized physical activity courses as provided under § 6-16-137, or both;
(B) All fringe benefits,
including, without limitation medical and dental insurance, workers'
compensation, pension plans, and any other costs associated with employment of
staff for interschool athletic programs;
(C) Travel, including
bus-related operation and maintenance, to and from any interschool athletic
program event for students, faculty, spirit groups, band, or patrons of the
(F) Supplies; and
G) Medical expenses.